强制要约收购制度在上市公司收购过程中维护股东权平等和保护中小股东权益方面起到了重要作用。但是我国现行的强制要约收购立法在要约主体、触发点及要约的撤回和撤销等方面仍存在不足,需要加以完善。 Mandatory takeover system played an important role in maintaining the equality of shareholders’ rights and protecting the rights and interests of minority shareholders in the process of the acquisition of listed companies. However, the current legislation on mandatory takeover in our country still has some deficiencies in the subject of the offer, the trigger point and the withdrawal and withdrawal of the offer, which needs to be improved.